Pushkin, St. Petersburg, Russian Federation
Russian Federation
An important aspect of making an economic decision is the disclosure of both financial and non-financial information. Non-financial reporting is the main tool for obtaining the necessary information for stakeholders. Th e purpose of this work is to study the role of non-financial reporting in economic decision-making. The main stakeholders of the information presented in non-financial reporting have been identified. Th e analysis of the impact of non-financial reporting on economic decision-making by both internal and external users is carried out.
non-financial reporting, economic decision, responsible investment, sustainable development, ESG-investing, ESG-index, ESG-rating, government programs, national projects
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